Important Tax Dates

2015 Important tax date

Please note: Our business will be closed for all Federal Holidays.

New ITIN Procedure and new ITIN Acceptance Agent Program Changes: We now join the Certifying Acceptance Agent CAA) program from 2014 covered under Circular 230. We are allowed to certify your original documentations by using IRS specific form without going to you IRS local office or IRS center office. Contact our office for these improvements and changes for more details.

January 1 — Everyone Federal Holiday (New Year’s Day)

January 12 — Employees who work for tips If you received $20 or more in tips during December, report them to your employer.

January 31 — Individuals If you did not pay your last installment of estimated tax by January 15, you may choose (but are not required) to file your income tax return (Form 1040) for 2014 by January 31.

January 31 — All Businesses Give annual information statements to recipients of certain payments you made during 2014. Furnish Forms 1098, 1099 and W-2G to recipients for certain payments during 2014. Furnish Form W-2 to employees who worked for you during 2014.

February 28 — Employers File Form W-3 with Copy A of all Forms W-2 issued for 2014.

March 3 — Farmers & fishermen File 2014 Form 1040 and pay any tax due. However, you have until Apr. 15 to file if you paid your 2014 estimated tax payments by Jan 15, 2015.

March 10— Employees who work for tips If you received $20 or more in tips during February, report them to your employer.

March 16 — Corporations File a 2014 calendar year income tax return (Form 1120) and pay any tax due. For automatic 6-month extension, file Form 7004 and deposit estimated tax.

March 16 — S Corporations File a 2014 calendar year income tax return (Form 1120S) and pay any tax due. Furnish a copy of Schedule K-1 to each shareholder. File Form 2553 to elect S Corporation status beginning with calendar year 2015.

March 16 — Partnerships Electing Large Partnerships: Provide each partner with a copy of Schedule K-1 (Form 1065-B), Partner’s Share of Income (Loss) From an Electing Large Partnership, or a substitute Schedule K-1.

March 16 — Employers Deposit payroll tax for February if the monthly deposit rule applied.

March 31 — All Businesses File Forms 1098, 1099, & W-2G with the IRS. This due date applies only if you filed electronically (not by magnetic media).

April 10 — Employees who work for tips If you received $20 or more in tips during March, report them to your employer.

April 15 — Individuals File a 2014 income tax return (Form 1040, 1040A, or 1040EZ) and pay any tax due

April 15 — Household Employers If you paid cash wages of $1,800 or more in 2014 to a household employee, you must file Schedule H.

April 15 — Individuals First payment due for those paying 2015 estimated tax in installments (Use Form 1040-ES)

April 15 — Partnerships File a 2014 calendar year return (Form 1065) and furnish a copy of Sch. K-1 to each partner.

April 15 — Corporations Deposit the first installment of estimated income tax for 2015.

April 15 — Employers Deposit payroll tax for March if the monthly deposit rule applied.

April 30 — Employers File Forms 941 for the first quarter of 2015. Deposit FUTA tax owed through Mar if more than $500.

May 11 — Employees who work for tips If you received $20 or more in tips during April, report them to your employer.

May 15 — Employers Deposit payroll tax for April if the monthly deposit rule applied.

May 25 — Everyone Federal Holiday (Memorial Day)

June 10 — Employees who work for tips If you received $20 or more in tips during May, report them to your employer.

June 15 — Employers Deposit payroll tax for May if the monthly deposit rule applied.

June 15 — Individuals If you are a U.S. citizen or resident alien living and working (or on military duty) outside the United States and Puerto Rico, file Form 1040 and pay any tax, interest, and penalties due.

June 15 — Individuals If you are a U.S. citizen or resident alien living and working (or on military duty) outside the United States and Puerto Rico, and want additional time to file your return, file Form 4868 to obtain 4 additional months to file.

June 15 — Individuals Second payment due for those paying 2015 estimated tax in installments (Use Form 1040-ES).

June 15 — Corporations Deposit the second installment of estimated income tax for 2015.

July 4 — Everyone Federal Holiday (Independence Day)

July 10 — Employees who work for tips If you received $20 or more in tips during June, report them to your employer.

July 15 — Employers Deposit payroll tax for June if the monthly deposit rule applied.

July 31 — Employers File Forms 941 for the second quarter of 2015. Deposit FUTA tax owed through Jun if more than $500.

August 10 — Employees who work for tips If you received $20 or more in tips during July, report them to your employer.

August 15 — Employers Deposit payroll tax for July if the monthly deposit rule applied.

September 7— Everyone Federal Holiday (Labor Day)

September 10 — Employees who work for tips If you received $20 or more in tips during August, report them to your employer.

September 15 — Individuals Third payment due for those paying 2015 estimated tax in installments (Use Form 1040-ES).

September 15 — Corporations File a 2014 calendar year income tax return (Form 1120) and pay any tax, interest, and penalties due (applies only to automatic 6 month extension).

September 15 — S Corporations File a 2014 calendar year income tax return (Form 1120S) and pay any tax due (applies only to automatic 6-month extension).

September 15 — Partnerships File a 2014 calendar year return (Form 1065) (applies only given an additional 5-month extension).

September 15 — Corporations Deposit the third installment of estimated income tax for 2015.

September 15 — Employers Deposit payroll tax for August if the monthly deposit rule applied.

October 13 — Everyone Federal Holiday (Columbus Day)

October 10 — Employees who work for tips If you received $20 or more in tips during September, report them to your employer.

October 15 — Individuals If you have an automatic 6-month extension, file Form 1040, 1040A, or 1040EZ and pay any tax, interest, and penalties due.

October 15 — Partnerships Electing large partnerships: File a 2014 calendar year return (Form 1065-B). Applies only if you were given an additional 6-month extension.